| SUTHERLAND ASBILL & BRENNAN LLP 1275 Pennsylvania Ave., NW Washington, DC 20004-2415 202.383.0100 Fax 202.637.3593 www.sutherland.com |
HARRY S. PANGAS
DIRECT LINE: 202.383.0805
E-mail: harry.pangas@sutherland.com
January 9, 2012
VIA EDGAR
Robert Babula
Staff Accountant
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
RE: Oglethorpe Power Corporation
Form 10-K for the Fiscal Year Ended December 31, 2010
Filed March 18, 2011
Form 10-Q for the Fiscal Quarter Ended June 30, 2011
Filed August 11, 2011
Form 10-Q for the Fiscal Quarter Ended September 30, 2011
Filed November 14, 2011
File No. 0-53908
Dear Mr. Babula:
On behalf of our client, Oglethorpe Power Corporation (An Electric Membership Corporation), we acknowledge receipt of the letter from Andrew Mew, dated December 30, 2011, which contains comments of the staff of the Securities and Exchange Commission pertaining to Oglethorpe’s periodic reports referenced above. We are working with Oglethorpe and its accountants to respond to the comments. As you and I discussed by telephone, we expect to submit a complete response to the above-referenced comment letter by January 31, 2012. However, if it appears that we will be unable to meet this deadline, we will immediately inform you thereof.
If you have any questions regarding the foregoing, please call me at 202.383.0805 or Herbert J. Short, Jr. at 404.853.8491.
| Sincerely, |
|
|
| /s/ HARRY S. PANGAS |
| Harry S. Pangas |
ATLANTA |
| AUSTIN |
| HOUSTON |
| NEW YORK |
| WASHINGTON DC |
HSP/edd | ||
cc: |
| Thomas A. Smith, President and Chief Executive Officer, Oglethorpe Power Corporation Elizabeth B. Higgins, Executive Vice President and Chief Financial Officer, Oglethorpe Power Corporation G. Kenneth Warren, Vice President, Controller, Oglethorpe Power Corporation Charles W. Whitney, Senior Vice President and General Counsel, Oglethorpe Power Corporation Herbert J. Short, Jr., Sutherland, Asbill & Brennan LLP |